D&L Industries (PHS:DNL) Accounts Payable: ₱6,403 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

PHS:DNL D&L Industries Inc PHS:DNL
81 GF Score
Price ₱3.54
GF Value ₱8.73
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is D&L Industries Accounts Payable?

D&L Industries PHS:DNL +1.14% 81 Accounts Payable is ₱6,403 Mil as of Mar. 2026. GuruFocus rates PHS:DNL with a GF Score™ of 81/100 and a GF Value™ of ₱8.73 (Significantly Undervalued). The stock has 4 warning signs investors should review.

D&L Industries's Accounts Payable for the quarter that ended in Mar. 2026 was ₱6,403 Mil.

D&L Industries's quarterly Accounts Payable declined from Sep. 2025 (₱4,170 Mil) to Dec. 2025 (₱2,677 Mil) but then increased from Dec. 2025 (₱2,677 Mil) to Mar. 2026 (₱6,403 Mil).

D&L Industries's annual Accounts Payable increased from Dec. 2023 (₱2,801 Mil) to Dec. 2024 (₱3,661 Mil) but then declined from Dec. 2024 (₱3,661 Mil) to Dec. 2025 (₱2,677 Mil).

D&L Industries Accounts Payable Related Terms

D&L Industries Accounts Payable Historical Data

* Premium members only.

The historical data trend for D&L Industries's Accounts Payable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

D&L Industries Accounts Payable Chart

D&L Industries Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,544.95 2,831.21 2,800.70 3,661.19 2,676.89

D&L Industries Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accounts Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 3,519.11 4,066.48 4,170.03 2,676.89 6,403.44
PHS:DNL
81GF Score
D&L Industries Inc PHS:DNL
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

D&L Industries Accounts Payable Calculation

Accounts Payable represents any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.

Frequently Asked Questions Learn more about Accounts Payable →
What does a Accounts Payable of ₱6,403 Mil mean?
D&L Industries (PHS:DNL) has a Accounts Payable of ₱6,403 Mil as of Mar. 2026. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on D&L Industries and its competitors.
Is D&L Industries' Accounts Payable too high?
D&L Industries' current Accounts Payable is ₱6,403 Mil. Overall, D&L Industries has a GF Score™ of 81/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does D&L Industries' Accounts Payable compare to LIN and SHW?
D&L Industries' Accounts Payable of ₱6,403 Mil can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable for a Chemicals company?
A good Accounts Payable depends on the Chemicals industry context. However, Accounts Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Payable mean?
A high Accounts Payable can signal that a stock is expensive relative to its fundamentals. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on D&L Industries and its competitors. D&L Industries's current Accounts Payable is ₱6,403 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is D&L Industries stock overvalued right now?
Based on GuruFocus' analysis, D&L Industries (PHS:DNL) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱8.73, compared to a current price of ₱3.54 — trading 59.5% below its estimated fair value. The current Accounts Payable is ₱6,403 Mil. D&L Industries' overall GF Score™ is 81/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable calculated?
Accounts Payable is calculated from a company's financial statements. For D&L Industries (PHS:DNL), the current Accounts Payable is ₱6,403 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is D&L Industries (PHS:DNL) Overvalued in 2026?

Based on GuruFocus' analysis, D&L Industries stock appears to be undervalued. The current stock price of ₱3.54 is trading 59.5% below its estimated GF Value™ of ₱8.73. GuruFocus considers D&L Industries to be Significantly Undervalued.

Key valuation signals for PHS:DNL:

  • Accounts Payable: ₱6,403 Mil
  • GF Value™: ₱8.73 vs. price of ₱3.54 (59.5% below fair value)
  • GF Score™: 81/100 with 4 warning signs

No single metric tells the full story. See the PHS:DNL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

D&L Industries Business Description

Other Exchanges DLNDY:USA
Address 65 Calle Industria, Bagumbayan, Quezon, PHL, 1110
D&L Industries Inc is a holding company for a group of companies engaged in product customization and specialization for the food, chemicals, plastics, consumer products, and other industries. It is engaged in the manufacturing of customized food ingredients, oleochemicals, and specialty raw materials for plastics. The Group's operating segments are: Food ingredients, Colorants and plastics additives, Oleochemicals, resins and powder coatings, Consumer Products Original Design Manufacturing (ODM), and Management and administration. Maximum revenue is derived from the Food ingredients segment, which offers industrial fats and oils, food ingredients, specialty fats and oils, and culinary and other specialty food ingredients. Geographically, it derives key revenue from the Philippines.
81GF Score

Get the complete analysis for PHS:DNL

Accounts Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₱3.54
Price
₱8.73
GF Value